9911796707
TMI Blog2018 (3) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... 451/2007-ST dated 06.10.2007 have not been adhered? Held that: - considering the fact that the case has been remitted at the request of learned representative of the Department itself, therefore, the substantial questions of law, which have been framed in these appeals while admitting the appeals, are not required to be answered because the matter has been remitted to the original adjudicating authority for deciding the case afresh, therefore, obviously now it is the duty of the adjudicating authority to consider the said notification. The matter is remitted by the Customs/Excise & Service Tax Appellate Tribunal, New Delhi for decision afresh. - D.B. Central/Excise Appeal No. 127 / 2017, D.B. Central/Excise Appeal No. 1, 2, 6 / 2018, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med by a coordinate bench of this Court as to whether the Central Excise and Service Tax Appellate Tribunal is justified in accepting the appeal preferred by the assessee irrespective of the fact that the conditions referred in the Notification Nos.41/2007-ST dated 06.10.2007 and 451/2007-ST dated 06.10.2007 have not been adhered. After hearing learned counsel for the parties and perusing the orders impugned in all these appeal(s) it is revealed that before the Customs, Excise Service Tax Appellate Tribunal, New Delhi, the representative of the Department requested to remand the case for fresh adjudication in the light of precedent decision of the Tribunal. In the orders impugned although Notification No.41/2007-ST and Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherever held admissible. All the appeals are being disposed of in the above manner. Thus, considering the fact that the case has been remitted at the request of learned representative of the Department itself, therefore, the substantial questions of law, which have been framed in these appeals while admitting the appeals, are not required to be answered because the matter has been remitted to the original adjudicating authority for deciding the case afresh, therefore, obviously now it is the duty of the adjudicating authority to consider the said notification. In identical appeals involving similar controversy, this Court had already disposed of such appeals passed in D.B. Central/Excise Appeal No.68/2017- Union of India Vs. M/s S ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
